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All Journal AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Engki Julizar
Universitas Prof Dr. Hazairin, SH
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Kepatuhan Pajak dan Investasi terhadap Agresivitas Pajak : Studi Kasus PT Bukit Asam Tbk Periode 2017-2024 Engki Julizar; Hendri Hendri; Seftya Dwi Shinta
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2120

Abstract

Corporate tax aggressiveness remains a major concern because companies may legally reduce their tax burden through various financial strategies, while empirical evidence regarding the roles of tax compliance and investment decisions remains inconsistent. This study aims to examine the effects of tax compliance and investment, proxied by capital intensity, on tax aggressiveness at PT Bukit Asam Tbk during the 2017–2024 period. A quantitative approach was employed using quarterly secondary data obtained from the company's published financial statements. The study analyzed 32 observations through multiple linear regression, preceded by descriptive statistics and classical assumption tests. The findings indicate that tax compliance does not have a significant effect on tax aggressiveness, suggesting that compliance with tax regulations does not necessarily limit corporate tax planning practices. In contrast, investment has a positive and significant effect on tax aggressiveness, indicating that higher capital investment provides greater opportunities for companies to optimize tax expenses through depreciation and other tax incentives. Simultaneously, tax compliance and investment significantly influence tax aggressiveness. These findings contribute to the understanding of corporate tax behavior in the mining sector and provide empirical evidence for future studies on tax planning and corporate taxation.
Co-Authors Hendri Hendri shinta, Seftya dwi